revenue reserve
noun[CorU]
ukusFINANCE,ACCOUNTING
anamountofmoneyreceivedfromsalesthat acompanykeepsin aspecialaccountforfutureneeds, such aspayingshareholderswhenprofitsarelow:
They'veestablishedaspecialrevenuereserveaccountfor sucheventualities.
Compare
capital reserve
retained earnings